Chapter VI-A Deductions (2026): Complete 80C–80U List, Limits & New Section Numbers

Chapter VI-A is the part of India’s income-tax law where most tax saving happens. If you have ever wondered which investments and expenses actually reduce your taxable income — PPF, insurance, NPS, donations, education-loan interest — this is the chapter that holds them all, from Section 80C to Section 80U.

Quick answer: Chapter VI-A (sections 80C to 80U under the 1961 Act; Chapter VIII, sections 122–154 under the Income-tax Act, 2025) is the part of income-tax law that lets old-regime taxpayers subtract investments and specified expenses — like PPF, insurance premiums and donations — from gross total income before tax is calculated.

How Chapter VI-A works

The calculation is simple:

Add up income from all five heads (salary, house property, business, capital gains, other sources). That is your gross total income.
Subtract the deductions listed in Chapter VI-A. What is left is your total income.
Tax is calculated on total income at the slab rates of the regime you choose.

Gross total income − Chapter VI-A deductions = Total income → tax at slab rates

Two things to know before the list:

Old tax regime: every deduction below is available.
New tax regime: almost all of them are blocked. Only two survive — the employer’s NPS contribution and the Agniveer Corpus Fund contribution (explained below).

One transition note: returns for FY 2025-26 (filed in 2026) still use the old section numbers. The new numbers apply from Tax Year 2026-27 under the Income-tax Act, 2025. People will keep saying “80C” for years — both numbers refer to the same deduction.

The complete list, section by section

Investments and savings

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80C — life insurance, EPF, PPF, ELSS, Sukanya Samriddhi, 5-year FD, NSC, tuition fees, home-loan principal	80C	123	Individuals and HUFs	Rs 1,50,000 combined with 80CCC and 80CCD(1)	Your EPF deduction and PPF deposit share one ceiling — plan them together.
80CCC — pension fund contributions	80CCC	123	Individuals	Within the same Rs 1,50,000 ceiling	No separate roof; it sits inside the 80C limit.
80CCD(1) — your own NPS contribution	80CCD(1)	124	Salaried and self-employed NPS subscribers	Within the Rs 1,50,000 ceiling (capped at 10% of salary for employees, 20% of gross total income for self-employed)	Even if 80C is full, your NPS contribution fits under the same roof.
80CCD(1B) — extra NPS contribution	80CCD(1B)	124(3)	Individuals contributing to NPS Tier I	Rs 50,000 extra, over and above the Rs 1.5 lakh ceiling — old regime only	This is the one deduction that stacks on top of 80C.
80CCD(2) — employer’s NPS contribution	80CCD(2)	124	Salaried employees	10% of basic + DA in the old regime (private sector); 14% in the new regime; 14% for government employees in both	The only mainstream investment deduction that works in the new regime.
80CCH — Agniveer Corpus Fund	80CCH	125	Individuals enrolled in the Agnipath Scheme	Full contribution amount	Both your own and the government’s contributions are deductible; works in both regimes.
80EE — home-loan interest (first-time buyers)	80EE	130	Individuals whose loan was sanctioned between 1 Apr 2016 and 31 Mar 2017	Rs 50,000, over and above the Section 24(b) interest deduction	Keep the sanction letter; this window is closed to new loans but live loans still qualify.
80EEA — home-loan interest (affordable housing)	80EEA	131	First-time buyers, loan sanctioned 1 Apr 2019 – 31 Mar 2022, stamp-duty value up to Rs 45 lakh	Rs 1,50,000; cannot be combined with 80EE on the same loan	Over and above the Section 24(b) interest deduction.
80EEB — electric-vehicle loan interest	80EEB	132	Individuals, loan sanctioned 1 Apr 2019 – 31 Mar 2023	Rs 1,50,000	Loan agreement plus EV registration is the proof.

Insurance and health

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80D — health-insurance premiums	80D	126	Individuals (for self, spouse, children) and for parents	Rs 25,000 for self and family (Rs 50,000 if any senior citizen); separate Rs 25,000 for parents (Rs 50,000 if senior-citizen parents); Rs 5,000 preventive health check-up sits inside these limits	A family with senior-citizen parents can reach Rs 1 lakh in total.
80DD — care of a dependant with disability	80DD	127	Resident individuals and HUFs with a disabled dependant	Fixed Rs 75,000 (Rs 1,25,000 for severe disability, 80% or more) — no bills needed	Certificate in Form 10-IA from a medical authority is the proof; the amount does not depend on actual spending.
80DDB — treatment of specified diseases	80DDB	128	Resident individuals and HUFs	Rs 40,000 (Rs 1,00,000 for senior citizens)	Needs a certificate in the prescribed form from a specialist; actual expenditure can be lower than the cap.

Education and disability

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80E — education-loan interest	80E	129	Individuals (for self, spouse, children, or a legal ward)	No upper limit; interest only, for up to 8 years starting from the year you first pay interest	Interest paid during the moratorium also counts, and the 8-year clock starts then.
80U — taxpayer with disability	80U	154	Resident individuals with a disability (40% or more)	Fixed Rs 75,000 (Rs 1,25,000 for severe disability)	Certificate in Form 10-I from a medical authority; works even if you claim 80DD for a dependant too.

Donations

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80G — donations to approved funds and charities	80G	133	Any taxpayer — individuals, HUFs, companies	50% or 100% of the donation depending on the fund; some capped at 10% of adjusted gross total income; cash donations capped at Rs 2,000	The charity must issue Form 10BE; keep the receipt with the charity’s PAN.
80GGA — donations for scientific research or rural development	80GGA	135	Any taxpayer with no business or professional income	100% of the donation, no ceiling; cash donations above Rs 10,000 do not qualify	One donation cannot be claimed under both 80G and 80GGA — pick one.
80GGB — donations to political parties by companies	80GGB	136	Indian companies	100% of the donation	No cash allowed — cheque, draft or electronic transfer only.
80GGC — donations to political parties by others	80GGC	137	Individuals, HUFs, firms and other non-company taxpayers	100% of the donation	Same no-cash rule as 80GGB.

Rent and royalties

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80GG — rent paid without HRA	80GG	134	Individuals who do not receive HRA	Least of: Rs 5,000 per month, 25% of total income, or rent paid minus 10% of total income	File Form 10BA online before filing the return; keep rent receipts.
80QQB — royalty from books	80QQB	151	Resident individual authors	Lower of royalty income or Rs 3,00,000	Covers literary, artistic and scientific books — not textbooks. The certificate is Form 36 under the Income-tax Rules, 2026.
80RRB — royalty from patents	80RRB	152	Resident individual patentees (patent registered on or after 1 Apr 2003)	Lower of royalty income or Rs 3,00,000	File Form 37 before the return due date; foreign royalty must reach India in convertible foreign exchange within 6 months of the tax year-end.

Interest income

Deduction	Old section	New section	Who can claim	Limit	Practical tip
80TTA — savings-account interest	80TTA	153	Individuals (non-senior) and HUFs	Rs 10,000	Covers savings accounts only, not FD interest.
80TTB — interest income of senior citizens	80TTB	153	Resident senior citizens	Rs 50,000	Covers savings, FD and recurring-deposit interest together.

Under the 2025 Act, 80TTA and 80TTB merge into a single Section 153.

By the numbers

Rs 1.5 lakh — the combined ceiling across 80C, 80CCC and 80CCD(1), unchanged since Budget 2014 raised it from Rs 1 lakh (Finance (No. 2) Act, 2014).
Rs 50,000 — the extra NPS deduction under 80CCD(1B), now section 124(3) of the Income-tax Act, 2025 (ClearTax).
33 numbers — sections 122 to 154 of the Income-tax Act, 2025 now hold what used to be Chapter VI-A (taxguru.in mapping table).
Rs 12 lakh — income up to which the new-regime 87A rebate (section 156, a rebate not a deduction) makes tax zero, raised by the Finance Act, 2025.

Which Chapter VI-A deductions survive in the new regime?

Only two:

80CCD(2) — your employer’s NPS contribution (up to 14% of basic + DA). This is the single mainstream deduction that works in both regimes.
80CCH — your contribution to the Agniveer Corpus Fund.

Everything else in the tables above — 80C, 80D, 80E, 80G, 80TTA and the rest — works only if you opt for the old regime. The new regime’s headline benefit is not a deduction at all: it is the 87A rebate (now Section 156, Chapter IX), which wipes out tax up to Rs 12 lakh of income.

Worked example: do the deductions actually beat the new regime?

Take a salaried employee with Rs 15,00,000 gross total income.

Old regime, with deductions:

Section	Amount
80C (EPF, PPF, ELSS)	Rs 1,50,000
80CCD(1B) (extra NPS)	Rs 50,000
80D (health insurance)	Rs 25,000
Total deductions	Rs 2,25,000

Taxable income = Rs 12,75,000. Old-regime tax: 5% on Rs 2.5–5 lakh (Rs 12,500) + 20% on Rs 5–10 lakh (Rs 1,00,000) + 30% on Rs 2,75,000 (Rs 82,500) = Rs 1,95,000, plus 4% cess = Rs 2,02,800.

New regime, same person: no deductions, taxable income stays Rs 15,00,000. New-regime tax: 5% on Rs 4–8 lakh (Rs 20,000) + 10% on Rs 8–12 lakh (Rs 40,000) + 15% on Rs 12–15 lakh (Rs 45,000) = Rs 1,05,000. Income above Rs 12 lakh is Rs 3 lakh, and marginal relief caps the tax at that excess — Rs 1,05,000 is well under it, so the full amount stands. Plus 4% cess = Rs 1,09,200.

The honest result: even with Rs 2.25 lakh of deductions, the new regime wins here by about Rs 93,600. Deductions are valuable, but they are not an automatic reason to pick the old regime — always run both numbers.

Frequently asked questions

Can I claim both 80C and 80CCD(1B) together for NPS?

Yes. Your NPS contribution first sits inside the Rs 1.5 lakh ceiling shared by 80C, 80CCC and 80CCD(1). On top of that, 80CCD(1B) gives an extra Rs 50,000 for NPS Tier I contributions. Both work together under the old regime, taking your NPS-linked deduction to Rs 2 lakh.

Is the Rs 50,000 extra NPS deduction available in the new tax regime?

No. 80CCD(1B) is old-regime only. In the new regime, the only NPS benefit is your employer’s contribution under 80CCD(2), deductible up to 14% of basic plus DA.

What is the maximum total deduction I can claim in the old regime?

There is no single overall cap — each section has its own. The familiar stack is Rs 1.5 lakh (80C family) + Rs 50,000 (80CCD(1B)) + Rs 25,000–1,00,000 (80D) + uncapped 80E interest + donation and royalty deductions. A well-planned old-regime return can legitimately cross Rs 4–5 lakh in deductions.

Are 80C and 80D available in the new tax regime?

No. Both are blocked in the new regime. If 80C investments and health-insurance premiums are a big part of your finances, that alone is a reason to compare the old regime seriously — as the worked example above shows, the comparison does not always favour it.

What happens if I claim both 80G and 80GGA on the same donation?

The same donation cannot be claimed twice. If the recipient qualifies for both (for example, a research institution), choose the section that gives the higher deduction — 80GGA is 100% with no ceiling, while 80G may be 50% or subject to the 10% of income cap.

Can a senior citizen claim both 80D and 80TTB?

Yes. They cover different things: 80D is for health-insurance premiums (up to Rs 50,000 for senior citizens), while 80TTB is for interest income up to Rs 50,000. Both can be claimed in the same return, and both sit in the old regime.

Official sources

incometax.gov.in — the Income Tax Department’s portal for forms, notices and updates.
e-Filing portal — where returns are filed and Chapter VI-A deductions are entered under Schedule VI-A.
Income-tax Act, 2025 — Chapter VIII (sections 122–154) — the enacted text carrying the new section numbers, on India Code.

Reviewed by Asuthod Rathod, CA. Last updated: 22 October 2026.

Disclaimer: Tax rules change frequently. Verify the latest provisions on the official income-tax portals or consult a qualified professional before filing your return.

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Neha Iyer

Editorial byline for eircicai tax saving guides — covering 80C investments, ELSS, PPF, NPS, and regime comparison. Content is reviewed by Asuthod Rathod, CA.